Section 982 | Provisions which must be given priority over this Part

(1)Any income, so far as it falls within—

(a)Chapter ... ... 6, and^F1F2

(b)Chapter 2 of Part 3,

is dealt with under Part 3.

(2)Any income, so far as it falls within—

(a)Chapter ... ... 6, and^F3F4

(b)Chapter 3 of Part 4 so far as the Chapter relates to a UK property business,

is dealt with under Part 4.